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2008 (9) TMI 253 - AT - Central ExciseContention raised by the party that as the refund had accrued to them from finalisation of provisional assessment for a period prior to 25th June, 1999 the bar of unjust enrichment was not applicable to the refund claim was rejected and it was held that the amendment to Rule 9B(5) (which was made with effect from 25-6-1999) merely clarified the legal position existing from 1-8-1998 (the date on which Section 11B of the Act was amended) - as the entire claim for refund relates to excess duty paid for the period after 1-8-1998, the doctrine of unjust enrichment is applicable to this case
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